13 March 2018
We are providing services to the municipalities for selection of sewage treatment plants, and other environmental issues.When contacted they say that they have been exempted to pay GST as per GST council Notification no. 12/2017 Central tax rate dated 28th June 2017 specifically exempt any services received by local authority in nature of pure services and which are used for any activity in relation to 243W of the constitution. Hence on the above grounds the same will be exempt to local authority and using such services for 243W of the constitution.
In such case are we liable to pay GST on the services provided by us to loal bodies?